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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Schedule X

The Tenth Schedule

~3 min read
https://sooperkanoon.com/act/9406

Bare act section · Research

About this section

Finance Act, 2003 Schedule X is part of Finance Act, 2003 - The Tenth Schedule. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

THE TENTH SCHEDULE

[See section 155(a)]

PART I

In the First Schedule to the Central Excise Tariff Act,--

(1) in Chapter 11, after NOTE 2, the following NOTE shall be inserted, namely:--

'3. In relation to the products of heading No. 11.03, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to "manufacture".';

(2) in Chapter 15,--

(i) after NOTE 3, the following NOTE shall be inserted, namely:--

'4. In relation to the products of sub-heading Nos. 1502.00, 1503.00, 1504.00 and 1508.90, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to "manufacture".';

(ii) in sub-heading Nos. 1502.00, 1503.00, 1504.00 and 1508.90, for the entry in column (4) occurring against each of them, the entry "8%" shall be substituted;

(3) In Chapter 24,--

(i) in sub-heading No. 2401.90, for the entry in column (4), the entry "26%" shall be substituted; :

(ii) in sub-heading No. 2403.11, for the entry in column (4), the entry "Rs. 115 per thousand" shall be substituted;

(iii) in sub-heading No. 2403.12, for the entry in column (4), the entry "Rs. 390 per thousand" shall be substituted;

(iv) in sub-heading No. 2403.13, for the entry in column (4), the entry "Rs. 580 per thousand" shall be substituted;

(v) in sub-heading No. 2403.14, for the entry in column (4), the entry "Rs. 945 per thousand" shall be substituted;

(vi) in sub-heading No. 2403.15, for the entry in column (4), the entry "Rs. 1260 per thousand" shall be substituted;

(vii) in sub-heading No. 2403.19, for the entry in column (4), the entry "Rs. 1545 per thousand" shall be substituted;

(viii) in sub-heading No. 2404.10, for the entry in column (4), the entry "300%" shall be substituted;

(ix) in sub-heading No. 2404.31, for the entry in column (4), the entry "Rs. 6 per thousand" shall be substituted;

(x) in sub-heading No. 2404.39, for the entry in column (4), the entry "Rs. 15 per thousand" shall be substituted;

(xi) in sub-heading No. 2404.41, for the entry in column (4), the entry "34%" shall be substituted;

(xii) in sub-heading No. 2404.49, for the entry in column (4), the entry "34%" shall be substituted;

(xiii) in sub-heading No. 2404.50, for the entry in column (4), the entry "34%" shall be substituted;

(xiv) in sub-heading No. 2404.99, for the entry in column (4), the entry "34%" shall be substituted;

(4) in Chapter 25 --

(i) in sub-heading No. 2502.10, for the entry in column (4), the entry "Rs. 250 per tonne" shall be substituted;

(ii) in sub-heading No. 2502.29, for the entry in column (4), the entry "Rs. 400 per tonne" shall be substituted;

(5) in Chapter 36, in sub-heading No. 3605.90, for the entry in column (4), the entry "16%" shall be substituted;

(6) in Chapter 59, in sub-heading No. 5906.91, for the entry in column (4), the entry "16%" shall be substituted;

(7) in Chapter 73, after NOTE 4, the following NOTE shall be inserted, namely;- -

'5. In relation to the pipes and tubes of heading Nos. 73.04 and 73.05, the process of coating with cement or polyethylene or other plastic materials shall amount to "manufacture".';

(8) in Chapter 87, in sub-heading Nos. 8706.29,8706.42 and 8706.49, for the entry in column (4) occurring against each of them, the entry "16% plus Rs. 10,000 per chassis" shall be substituted.

PART II
Heading No. Sub-heading No. Description of goods Rate of duty
(1) (2) (3) (4)
In the First Schedule to the Central Excise Tariff Act, in Chapter 27, for sub-heading No. 2710.90 and the entries relating thereto, the following shall be substituted, namely: --
"--Other :
2710.91 --Superior kerosene oil 16%
2710.92 --Aviation turbine fuel 16%
2710.93 -- High speed diesel oil 16%
2710.94 --Light diesel oil 16% plus
Rs. 1.50 per litre
2710.95 --Lubricating oil 16%
2710.99 --Other 16%"

Frequently asked questions

What does Finance Act, 2003 Schedule X provide?

Section Schedule X of the Finance Act, 2003 (The Tenth Schedule) is reproduced on this page as part of the Finance Act, 2003. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2003 Schedule X?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Schedule X. Advanced act search can narrow results by court, year, or additional act filters.

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